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Belgian Circular on Revised Requirements for Monthly and Quarterly VAT Filing

|Approved Changes|Belgium
Belgium

Belgium's Ministry of Finance has issued Circular 2026/C/32 on revised requirements for monthly and quarterly VAT filing. Under standard rules, taxpayers file VAT returns quarterly if their annual turnover does not exceed EUR 2.5 million, with the option to file monthly (otherwise, monthly filing is required). However, for sectors with a greater potential for fraud (energy products, mobile phones, computers, motor vehicles), monthly filing was required if annual turnover exceeded EUR 250,000…

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